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Colombia NIT number guide

This post is also available in: Español

Número de identificación tributaria (NIT)​

As per Article 555-1 of the Tax Statute, the tax identification number (NIT) is assigned by the National Directorate of Taxes and Customs to taxpayers, responsible entities, withholding agents, and declarants for tax purposes. It is mandatory when specified by the entity. The NIT assignment occurs through registration in the Unique Tax Registry (RUT), a vital mechanism for identifying, locating, and categorizing subjects of obligations managed by the Special Administrative Unit National Directorate of Taxes and Customs (DIAN). This process aligns with legal and regulatory standards outlined in Article 1.6.1.2.2 of Decree 1625 of 2016.

Format

Currently, the Tax Identification Number (NIT) assigned by the DIAN to legal entities, de facto partnerships, and other state or private entities assimilated to these, consists of 9 digits plus a verification digit calculated by the DIAN (Administrative Order 4 of 1989). The NITs assigned to these organizations range from 800,000,000 to 899,999,999 and increase from 900,000,000.

For natural persons, the NIT ranges from 1 to 13 digits plus a verification digit. The configuration of the NIT is as follows:

  • For citizenship cards with identification numbers in the range of 1 to 99,999,999, the NIT corresponds to the same number as the citizenship card plus a verification digit.

  • For identification types like identity cards and civil registration, issued before the Unique Personal Identification Number (NUIP), an NIT is assigned in the numerical range from 700,000,001 to 799,999,999, plus a verification digit.

  • For natural persons with nationalities other than Colombian, identified with identification documents such as a passport, foreigner ID card, foreigner card, Special Stay Permit (PEP), Temporary Protection Permit (PPT), among others, a number is assigned in the range of 600,000,001 to 799,999,999, plus a verification digit.

Colombians with identification numbers starting from 1,000,000,000 have an NIT corresponding to the same identification number plus a verification digit.

In all cases, the NIT additionally has a verification digit assigned by the information system, which is not considered part of the NIT. Its function is to uniquely identify the customer and ensure the accuracy of its issuance and exclusivity for the assigned taxpayer.

Frequently Asked Questions​

How can I verify a Colombia Tax ID (NIT)?​

To verify if a company is active and legally constituted, use the RUES (Registro Único Empresarial y Social) portal. By entering the NIT (without the verification digit), you can access its "Certificado de Existencia y Representación Legal." Caution: Be aware that the RUES platform often experiences downtime during renewal season (Jan-March), and businesses should be wary of phishing emails posing as registry updates. [1]

Do foreign companies need a NIT to sell digital services to Colombia?​

It depends. Under the new Significant Economic Presence (SEP) rules (Law 2277 of 2022), foreign entities with essentially digital interactions in Colombia generating over 31,300 UVT in income must register in the RUT. However, many foreign SaaS providers opt for a 10% withholding tax applied directly by their Colombian clients to avoid the complexity of full local registration and the 3% direct tax filing. [2]

Can a Colombian company deduct invoices from foreign suppliers?​

Yes, but since foreign suppliers cannot issue a Colombian "Factura Electrónica," the Colombian buyer must generate a "Documento Soporte" (Support Document) for acquisitions from non-residents. This digital document is mandatory to justify tax deductions; failing to generate it can lead to penalties of up to 4,000 UVT and the rejection of the expense by the DIAN. [3]

Can I open a bank account with just a RUT and Passport?​

Generally, no. While the RUT is a requirement, it is not sufficient on its own. DIAN Concepto 1046 (2023) clarifies that a RUT does not replace a valid residency ID for financial linking. Most banks (Bancolombia, Davivienda) strictly adhere to Superfinanciera risk policies (SARLAFT) that mandate a Cédula de Extranjería (CE) for opening accounts, effectively blocking tourists and short-term visitors. [4]

Is the RUT enough for a B2B service contract?​

No. For B2B contracts, a RUT is just the tax ID. Companies will almost always require a Certificate of Existence and Legal Representation (issued by the Chamber of Commerce within the last 30 days) to prove who has the legal authority to sign. Without this, contracts are often considered legally voidable. [5]

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